中国会计科目中英文对照
中国会计科目中英文对照（含科目代码）中国会计科目中英文对照
代码名称英译
1资产assets
11~ 12流动资产current assets
111现金及约当现金cash and cash equivalents 1111库存现金cash on hand
1112零用金/周转金petty cash/revolving funds 1113银行存款cash in banks
1116在途现金cash in transit
1117约当现金cash equivalents
1118其它现金及约当现
金
other cash and cash equivalents
112短期投资short-term investment
1121短期投资-股票short-term investments-stock
1122短期投资-短期票
券
short-term investments-short-term notes and
bills
1123短期投资-政府债
券
short-term investments-government bonds
1124短期投资-受益凭
证
short-term investments-beneficiary
certificates
1125短期投资-公司债short-term investments-corporate bonds 1128短期投资-其它short-term investments-other
1129备抵短期投资跌价
损失
allowance for reduction of short-term
investment to market
113应收票据notes receivable
1131应收票据notes receivable
1132应收票据贴现discounted notes receivable 1137应收票据-关系人notes receivable-related parties 1138其它应收票据other notes receivable
1139备抵呆帐-应收票
据
allowance for uncollec-tible accounts-notes
receivable
114应收帐款accounts receivable 1141应收帐款accounts receivable
1142应收分期帐款installment accounts receivable 1147应收帐款-关系人accounts receivable-related parties
1149备抵呆帐-应收帐
款
allowance for uncollec-tible
accounts-accounts receivable
118其它应收款other receivables
1181应收出售远汇款forward exchange contract receivable
1182应收远汇款-外币forward exchange contract receivable-foreign currencies
1183买卖远汇折价discount on forward ex-change contract 1184应收收益earned revenue receivable
1185应收退税款income tax refund receivable
1187其它应收款-关系
人
other receivables-related parties
1188其它应收款-其它other receivables-other
1189备抵呆帐-其它应
收款
allowance for uncollec-tible accounts-other
receivables
121~122存货inventories
1211商品存货merchandise inventory
1212寄销商品consigned goods
1213在途商品goods in transit
1219备抵存货跌价损失allowance for reduction of inventory to market 1221制成品finished goods
1222寄销制成品consigned finished goods
1223副产品by-products
1224在制品work in process
1225委外加工work in process-outsourced
1226原料raw materials
1227物料supplies
1228在途原物料materials and supplies in transit
1229备抵存货跌价损失allowance for reduction of inventory to market 125预付费用prepaid expenses
1251预付薪资prepaid payroll
1252预付租金prepaid rents
1253预付保险费prepaid insurance
1254用品盘存office supplies
1255预付所得税prepaid income tax
1258其它预付费用other prepaid expenses
126预付款项prepayments
1261预付货款prepayment for purchases
1268其它预付款项other prepayments
128~129其它流动资产other current assets
1281进项税额VAT paid ( or input tax)
1282留抵税额excess VAT paid (or overpaid VAT) 1283暂付款temporary payments
1284代付款payment on behalf of others
1285员工借支advances to employees
1286存出保证金refundable deposits
1287受限制存款certificate of deposit-restricted 1291递延所得税资产deferred income tax assets
1292递延兑换损失deferred foreign exchange losses
1293业主往来(股东往
来)
owners'(stockholders') current account
1294同业往来current account with others
1298其它流动资产-其
它
other current assets-other
13基金及长期投资funds and long-term investments 131基金funds
1311偿债基金redemption fund (or sinking fund) 1312改良及扩充基金fund for improvement and expansion 1313意外损失准备基金contingency fund
1314退休基金pension fund
1318其它基金other funds
132长期投资long-term investments
1321长期股权投资long-term equity investments
1322长期债券投资long-term bond investments
1323长期不动产投资long-term real estate in-vestments
1324人寿保险现金解约
价值
cash surrender value of life insurance
1328其它长期投资other long-term investments
1329备抵长期投资跌价
损失
allowance for excess of cost over market value
of long-term investments
14~ 15固定资产property , plant, and equipment 141土地land
1411土地land
1418土地-重估增值land-revaluation increments
142土地改良物land improvements
1421土地改良物land improvements
1428土地改良物-重估
增值
land improvements-revaluation increments
1429累积折旧-土地改
良物
accumulated depreciation-land improvements
143房屋及建物buildings 1431房屋及建物buildings
1438房屋及建物-重估
增值
buildings-revaluation increments
1439累积折旧-房屋及
建物
accumulated depreciation-buildings
144~146机(器)具及设备machinery and equipment 1441机(器)具machinery
1448机(器)具-重估增
值
machinery-revaluation increments
1449累积折旧-机(器)
具
accumulated depreciation-machinery
151租赁资产leased assets 1511租赁资产leased assets
1519累积折旧-租赁资
产
accumulated depreciation-leased assets
152租赁权益改良leasehold improvements 1521租赁权益改良leasehold improvements
1529累积折旧-租赁权
益改良
accumulated depreciation-leasehold
improvements
156未完工程及预付购
置设备款
construction in progress and prepayments for
equipment
1561未完工程construction in progress
1562预付购置设备款prepayment for equipment
158杂项固定资产miscellaneous property, plant, and equipment 1581杂项固定资产miscellaneous property, plant, and equipment
1588杂项固定资产-重
估增值
miscellaneous property, plant, and
equipment-revaluation increments
1589累积折旧-杂项固
定资产
accumulated depreciation-miscellaneous
property, plant, and equipment
16递耗资产depletable assets 161递耗资产depletable assets 1611天然资源natural resources
1618重估增值-天然资
源
natural resources-revaluation increments
1619累积折耗-天然资
源
accumulated depletion-natural resources
17无形资产intangible assets
171商标权trademarks
1711商标权trademarks
172专利权patents
1721专利权patents
173特许权franchise
1731特许权franchise
174著作权copyright
1741著作权copyright
175计算机软件computer software 1751计算机软件computer software cost 176商誉goodwill
1761商誉goodwill
177开办费organization costs 1771开办费organization costs
178其它无形资产other intangibles 1781递延退休金成本deferred pension costs 1782租赁权益改良leasehold improvements
1788其它无形资产-其
它
other intangible assets-other
18其它资产other assets
181递延资产deferred assets
1811债券发行成本deferred bond issuance costs 1812长期预付租金long-term prepaid rent
1813长期预付保险费long-term prepaid insurance 1814递延所得税资产deferred income tax assets 1815预付退休金prepaid pension cost
1818其它递延资产other deferred assets
182闲置资产idle assets
1821闲置资产idle assets
184长期应收票据及款
项与催收帐款
long-term notes , accounts and overdue
receivables
1841长期应收票据long-term notes receivable 1842长期应收帐款long-term accounts receivable 1843催收帐款overdue receivables
1847长期应收票据及款
项与催收帐款-关
系人
long-term notes, accounts and overdue
receivables-related parties
1848其它长期应收款项other long-term receivables
1849备抵呆帐-长期应
收票据及款项与催
收帐款
allowance for uncollectible
accounts-long-term notes, accounts and
overdue receivables
185出租资产assets leased to others 1851出租资产assets leased to others
1858出租资产-重估增
值
assets leased to others-incremental value from
revaluation
1859累积折旧-出租资
产
accumulated depreciation-assets leased to
others
186存出保证金refundable deposit
1861存出保证金refundable deposits
188杂项资产miscellaneous assets
1881受限制存款certificate of deposit-restricted 1888杂项资产-其它miscellaneous assets-other
2负债liabilities
21~ 22流动负债current liabilities
211短期借款short-term borrowings(debt)
2111银行透支bank overdraft
2112银行借款bank loan
2114短期借款-业主short-term borrowings-owners
2115短期借款-员工short-term borrowings-employees
2117短期借款-关系人short-term borrowings-related parties
2118短期借款-其它short-term borrowings-other
212应付短期票券short-term notes and bills payable
2121应付商业本票commercial paper payable
2122银行承兑汇票bank acceptance
2128其它应付短期票券other short-term notes and bills payable 2129应付短期票券折价discount on short-term notes and bills payable 213应付票据notes payable
2131应付票据notes payable
2137应付票据-关系人notes payable-related parties
2138其它应付票据other notes payable
214应付帐款accounts pay able
2141应付帐款accounts payable
2147应付帐款-关系人accounts payable-related parties
216应付所得税income taxes payable
2161应付所得税income tax payable
217应付费用accrued expenses
2171应付薪工accrued payroll
2172应付租金accrued rent payable
2173应付利息accrued interest payable
2174应付营业税accrued VAT payable
2175应付税捐-其它accrued taxes payable-other
2178其它应付费用other accrued expenses payable
218~219其它应付款other payables
2181应付购入远汇款forward exchange contract payable
2182应付远汇款-外币forward exchange contract payable-foreign currencies
2183买卖远汇溢价premium on forward exchange contract 2184应付土地房屋款payables on land and building purchased
2185应付设备款Payables on equipment
2187其它应付款-关系
人
other payables-related parties
2191应付股利dividend payable 2192应付红利bonus payable
2193应付董监事酬劳compensation payable to directors and supervisors
2198其它应付款-其它other payables-other
226预收款项advance receipts
2261预收货款sales revenue received in advance 2262预收收入revenue received in advance
2268其它预收款other advance receipts
227一年或一营业周期
内到期长期负债
long-term liabilities-current portion
2271一年或一营业周期
内到期公司债
corporate bonds payable-current portion
2272一年或一营业周期
内到期长期借款
long-term loans payable-current portion
2273一年或一营业周期
内到期长期应付票
据及款项
long-term notes and accounts payable due
within one year or one operating cycle
2277一年或一营业周期
内到期长期应付票
据及款项-关系人
long-term notes and accounts payables to
related parties-current portion
2278其它一年或一营业
周期内到期长期负
债
other long-term lia-bilities-current portion
228~229其它流动负债other current liabilities 2281销项税额VAT received(or output tax) 2283暂收款temporary receipts
2284代收款receipts under custody
2285估计售后服务/保
固负债
estimated warranty liabilities
2291递延所得税负债deferred income tax liabilities 2292递延兑换利益deferred foreign exchange gain 2293业主(股东)往来owners' current account
2294同业往来current account with others
2298其它流动负债-其
它
other current liabilities-others
23长期负债long-term liabilities 231应付公司债corporate bonds payable 2311应付公司债corporate bonds payable
2319应付公司债溢价
(折价)
premium(discount) on corporate bonds payable
232长期借款long-term loans payable
2321长期银行借款long-term loans payable-bank
2324长期借款-业主long-term loans payable-owners
2325长期借款-员工long-term loans payable-employees
2327长期借款-关系人long-term loans payable-related parties 2328长期借款-其它long-term loans payable-other
233长期应付票据及款
项
long-term notes and accounts payable
2331长期应付票据long-term notes payable
2332长期应付帐款long-term accounts pay-able
2333长期应付租赁负债long-term capital lease liabilities
2337长期应付票据及款
项-关系人
Long-term notes and accounts payable-related
parties
2338其它长期应付款项other long-term payables
234估计应付土地增值
税
accrued liabilities for land value increment
tax
2341估计应付土地增值
税
estimated accrued land value incremental tax
pay-able
235应计退休金负债accrued pension liabilities 2351应计退休金负债accrued pension liabilities 238其它长期负债other long-term liabilities
2388其它长期负债-其
它
other long-term liabilities-other
28其它负债other liabilities
281递延负债deferred liabilities
2811递延收入deferred revenue
2814递延所得税负债deferred income tax liabilities
2818其它递延负债other deferred liabilities
286存入保证金deposits received
2861存入保证金guarantee deposit received
288杂项负债miscellaneous liabilities
2888杂项负债-其它miscellaneous liabilities-other
3业主权益owners' equity
31资本capital
311资本（或股本）capital
3111普通股股本capital-common stock
3112特别股股本capital-preferred stock
3113预收股本capital collected in advance
3114待分配股票股利stock dividends to be distributed
3115资本capital
32资本公积additional paid-in capital
321股票溢价paid-in capital in excess of par
3211普通股股票溢价paid-in capital in excess of par-common stock
3212特别股股票溢价paid-in capital in excess of par-preferred stock
323资产重估增值准备capital surplus from assets revaluation 3231资产重估增值准备capital surplus from assets revaluation
324处分资产溢价公积capital surplus from gain on disposal of assets 3241处分资产溢价公积capital surplus from gain on disposal of assets 325合并公积capital surplus from business combination 3251合并公积capital surplus from business combination 326受赠公积donated surplus
3261受赠公积donated surplus
328其它资本公积other additional paid-in capital
3281权益法长期股权投
资资本公积
additional paid-in capital from investee under
equity method
3282资本公积-库藏股
票交易
additional paid-in capital-treasury stock
trans-actions
33保留盈余(或累积
亏损)
retained earnings (accumulated deficit)
331法定盈余公积legal reserve
3311法定盈余公积legal reserve
332特别盈余公积special reserve
3321意外损失准备contingency reserve
3322改良扩充准备improvement and expansion reserve
3323偿债准备special reserve for redemption of liabilities 3328其它特别盈余公积other special reserve
335未分配盈余(或累
积亏损)
retained earnings-unappropriated (or
accumulated deficit)
3351累积盈亏accumulated profit or loss
3352前期损益调整prior period adjustments
3353本期损益net income or loss for current period 34权益调整equity adjustments
341长期股权投资未实
现跌价损失
unrealized loss on market value decline of
long-term equity investments
3411长期股权投资未实
现跌价损失
unrealized loss on market value decline of
long-term equity investments
342累积换算调整数cumulative translation adjustment 3421累积换算调整数cumulative translation adjustments
343未认列为退休金成
本之净损失
net loss not recognized as pension cost
3431未认列为退休金成
本之净损失
net loss not recognized as pension costs
35库藏股treasury stock
351库藏股treasury stock
3511库藏股treasury stock
36少数股权minority interest
361少数股权minority interest
3611少数股权minority interest
4营业收入operating revenue
41销货收入sales revenue
411销货收入sales revenue
4111销货收入sales revenue
4112分期付款销货收入installment sales revenue
417销货退回sales return
4171销货退回sales return
419销货折让sales allowances
4191销货折让sales discounts and allowances 46劳务收入service revenue
461劳务收入service revenue
4611劳务收入service revenue
47业务收入agency revenue
471业务收入agency revenue
4711业务收入agency revenue
48其它营业收入other operating revenue
488其它营业收入-其
它
other operating revenue
4888其它营业收入-其
它
other operating revenue-other
5营业成本operating costs
51销货成本cost of goods sold
511销货成本cost of goods sold
5111销货成本cost of goods sold
5112分期付款销货成本installment cost of goods sold 512进货purchases
5121进货purchases
5122进货费用purchase expenses
5123进货退出purchase returns
5124进货折让charges on purchased merchandise 513进料materials purchased
5131进料material purchased
5132进料费用charges on purchased material 5133进料退出material purchase returns
5134进料折让material purchase allowances
514直接人工direct labor
5141直接人工direct labor
515~518制造费用manufacturing overhead
5151间接人工indirect labor
5152租金支出rent expense, rent
5153文具用品office supplies (expense)
5154旅费travelling expense, travel
5155运费shipping expenses, freight
5156邮电费postage (expenses)
5157修缮费repair(s) and maintenance (expense ) 5158包装费packing expenses
5161水电瓦斯费utilities (expense)
5162保险费insurance (expense)
5163加工费manufacturing overhead-outsourced 5166税捐taxes
5168折旧depreciation expense
5169各项耗竭及摊提various amortization
5172伙食费meal (expenses)
5173职工福利employee benefits/welfare
5176训练费training (expense)
5177间接材料indirect materials
5188其它制造费用other manufacturing expenses
56劳务成本制ervice costs
561劳务成本service costs
5611劳务成本service costs
57业务成本gency costs
571业务成本agency costs
5711业务成本agency costs
58其它营业成本other operating costs
588其它营业成本-其
它
other operating costs-other
5888其它营业成本-其
它
other operating costs-other
6营业费用operating expenses 61推销费用selling expenses 615~618推销费用selling expenses
6151薪资支出payroll expense
6152租金支出rent expense, rent
6153文具用品office supplies (expense)
6154旅费travelling expense, travel
6155运费shipping expenses, freight
6156邮电费postage (expenses)
6157修缮费repair(s) and maintenance (expense) 6159广告费advertisement expense, advertisement 6161水电瓦斯费utilities (expense)
6162保险费insurance (expense)
6164交际费entertainment (expense)
6165捐赠donation (expense)
6166税捐taxes
6167呆帐损失loss on uncollectible accounts
6168折旧depreciation expense
6169各项耗竭及摊提various amortization
6172伙食费meal (expenses)
6173职工福利employee benefits/welfare
6175佣金支出commission (expense)
6176训练费training (expense)
6188其它推销费用other selling expenses
62管理及总务费用general & administrative expenses 625~628管理及总务费用general & administrative expenses 6251薪资支出payroll expense
6252租金支出rent expense, rent
6253文具用品office supplies
6254旅费travelling expense, travel
6255运费shipping expenses,freight
6256邮电费postage (expenses)
6257修缮费repair(s) and maintenance (expense) 6259广告费advertisement expense, advertisement 6261水电瓦斯费utilities (expense)
6262保险费insurance (expense)
6264交际费entertainment (expense)
6265捐赠donation (expense)
6266税捐taxes
6267呆帐损失loss on uncollectible accounts 6268折旧depreciation expense a
6269各项耗竭及摊提various amortization
6271外销损失loss on export sales
6272伙食费meal (expenses)
6273职工福利employee benefits/welfare
6274研究发展费用research and development expense 6275佣金支出commission (expense)
6276训练费training (expense)
6278劳务费professional service fees
6288其它管理及总务费
用
other general and administrative expenses
63研究发展费用research and development expenses
635~638研究发展费用research and development expenses
6351薪资支出payroll expense
6352租金支出rent expense, rent
6353文具用品office supplies
6354旅费travelling expense, travel
6355运费shipping expenses, freight
6356邮电费postage (expenses)
6357修缮费repair(s) and maintenance (expense) 6361水电瓦斯费utilities (expense)
6362保险费insurance (expense)
6364交际费entertainment (expense)
6366税捐taxes
6368折旧depreciation expense
6369各项耗竭及摊提various amortization
6372伙食费meal (expenses)
6373职工福利employee benefits/welfare
6376训练费training (expense)
6378其它研究发展费用other research and development expenses
7营业外收入及费用non-operating revenue and expenses, other income(expense)
71~74营业外收入non-operating revenue 711利息收入interest revenue
7111利息收入interest revenue/income 712投资收益investment income
7121权益法认列之投资
收益
investment income recognized under equity
method
7122股利收入dividends income
7123短期投资市价回升
利益
gain on market price recovery of short-term
investment
713兑换利益foreign exchange gain
7131兑换利益foreign exchange gain
714处分投资收益gain on disposal of investments 7141处分投资收益gain on disposal of investments 715处分资产溢价收入gain on disposal of assets 7151处分资产溢价收入gain on disposal of assets
748其它营业外收入other non-operating revenue 7481捐赠收入donation income
7482租金收入rent revenue/income
7483佣金收入commission revenue/income
7484出售下脚及废料收
入
revenue from sale of scraps
7485存货盘盈gain on physical inventory
7486存货跌价回升利益gain from price recovery of inventory 7487坏帐转回利益gain on reversal of bad debts
7488其它营业外收入-
其它
other non-operating revenue-other items
75~ 78营业外费用non-operating expenses 751利息费用interest expense
7511利息费用interest expense
752投资损失investment loss
7521权益法认列之投资
损失
investment loss recog-nized under equity
method
7523短期投资未实现跌
价损失
unrealized loss on reduction of short-term
investments to market
753兑换损失foreign exchange loss
7531兑换损失foreign exchange loss
754处分投资损失loss on disposal of investments 7541处分投资损失loss on disposal of investments 755处分资产损失loss on disposal of assets 7551处分资产损失loss on disposal of assets
788其它营业外费用other non-operating expenses 7881停工损失loss on work stoppages
7882灾害损失casualty loss
7885存货盘损loss on physical inventory
7886存货跌价及呆滞损
失
loss for market price decline and obsolete and
slow-moving inventories
7888其它营业外费用-
其它
other non-operating expenses-other
8所得税费用(或利
益)
income tax expense (or benefit)
81所得税费用(或利
益)
income tax expense (or benefit)
811所得税费用(或利
益)
income tax expense (or benefit)
8111所得税费用（或利
益）
income tax expense ( or benefit)
9非经常营业损益nonrecurring gain or loss
91停业部门损益gain(loss) from discontinued operations
911停业部门损益-停
业前营业损益
income(loss) from operations of discontinued
segments
9111停业部门损益-停
业前营业损益
income(loss) from operations of discontinued
segment
912停业部门损益-处
分损益
gain(loss) from disposal of discontinued
segments
9121停业部门损益-处
分损益
gain(loss) from disposal of discontinued
segment
92非常损益extraordinary gain or loss 921非常损益extraordinary gain or loss 9211非常损益extraordinary gain or loss
93会计原则变动累积
影响数
cumulative effect of changes in accounting
principles
931会计原则变动累积
影响数
cumulative effect of changes in accounting
principles
9311会计原则变动累积
影响数
cumulative effect of changes in accounting
principles
94少数股权净利minority interest income 941少数股权净利minority interest income 9411少数股权净利minority interest incom
新会计准则会计科目表中英文对照18页word
新会计科目表 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable
会计科目中英文对照
完整英文版资产负债表、利润表及现金流量表来源：冯硕的日志 资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets
新会计准则会计科目中英文对照表
资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001 现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '110103 基金Short-term investments - corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance
1121 应收股利Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购Supplies purchasing 1211 原材料Raw materials 1221 包装物Wrappage 1231 低值易耗品Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves 1291 分期收款发出商品Collect money and send out the goods by
会计科目中英文对照
1资产a s s e t s? 11~12流动资产c u r r e n t a s s e t s? 111现金及约当现金c a s h a n d c a s h e q u i v a l e n t s? 1111库存现金c a s h o n h a n d? 1112零用金/周转金p e t t y c a s h/r e v o l v i n g f u n d s? 1113银行存款c a s h i n b a n k s?0g 1116在途现金c a s h i n t r a n s i t? 1117约当现金c a s h e q u i v a l e n t s? 1118其它现金及约当现金o t h e r c a s h a n d c a s h e q u i v a l e n t s? 112短期投资s h o r t-t e r m i n v e s t m e n t? 1121短期投资-股票s h o r t-t e r m i n v e s t m e n t s-s t o c k? 1122 短期投资-短期票券short-term investments -short-term notes and bills? 1123短期投资-政府债券s h o r t-t e r m i n v e s t m e n t s-g o v e r n m e n t b o n d s? 1124短期投资-受益凭证s h o r t-t e r m i n v e s t m e n t s-b e n e f i c i a r y c e r t i f i c a t e s? 1125短期投资-公司债s h o r t-t e r m i n v e s t m e n t s-c o r p o r a t e b o n d s? 1128短期投资-其它s h o r t-t e r m i n v e s t m e n t s-o t h e r? 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market? 113应收票据n o t e s r e c e i v a b l e? 1131应收票据n o t e s r e c e i v a b l e? 1132应收票据贴现d i s c o u n t e d n o t e s r e c e i v a b l e? 1137应收票据-关系人n o t e s r e c e i v a b l e-r e l a t e d p a r t i e s? 1138其它应收票据o t h e r n o t e s r e c e i v a b l e? 1139 备抵呆帐－应收票据allowance for uncollec-tible accounts-notes receivable? 114应收帐款a c c o u n t s r e c e i v a b l e? 1141应收帐款a c c o u n t s r e c e i v a b l e? 1142应收分期帐款i n s t a l l m e n t a c c o u n t s r e c e i v a b l e? 1147应收帐款-关系人a c c o u n t s r e c e i v a b l e-r e l a t e d p a r t i e s?
新会计准则会计科目表(中英文对照)[2]
一、资产类 1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable
21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against
stock price declining 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account
会计科目英文对照表
会计科目英文对照表 1 资产assets 11~ 12 流淌资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价缺失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价缺失allowance for reduction of inventory to market
会计科目中英对照表
资产Assets 流动资产Current assets 货币资金Cash at bank and on hand 交易性金融资产Financial assets held for trading 应收票据Notes receivable 应收账款Accounts receivable 预付款项Advances to suppliers 应收利息Interest receivable 应收股利Dividends receivable 其他应收款Other receivables 存货Inventories 一年内到期的非流动Current portion of non-current assets
资产 其他流动资产Other current assets 流动资产合计Total current assets 非流动资产Non-current assets 可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments 长期应收款Long-term receivables 长期股权投资Long-term equity investments 投资性房地产Investment properties 固定资产Fixed assets 在建工程Construction in progress 工程物资Construction materials
固定资产清理Fixed assets pending for disposal 生产性生物资产Bearer biological assets 油气资产Oil and gas assets 无形资产Intangible assets 开发支出Development costs 商誉Goodwill 长期待摊费用Long-term prepaid expenses 递延所得税资产Deferred tax assets 其他非流动资产Other non-current assets 非流动资产合计Total non-current assets 资产总计Total assets
会计科目中英文对照全
会计科目中英文对照全 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】
1 资产 assets？ 11~ 12 流动资产 current assets？ 111 现金及约当现金 cash and cash equivalents？ 1111 库存现金 cash on hand？ 1112 零用金/周转金 petty cash/revolving funds？ 1113 银行存款 cash in banks0 g 1116 在途现金 cash in transit？ 1117 约当现金 cash equivalents？ 1118 其它现金及约当现金 other cash and cash equivalents？ 112 短期投资 short-term investment？ 1121 短期投资 -股票 short-term investments - stock？ 1122 短期投资 -短期票券 short-term investments - short-term notes and bills？ 1123 短期投资 -政府债券 short-term investments - government bonds？ 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates？ 1125 短期投资 -公司债 short-term investments - corporate bonds？ 1128 短期投资 -其它 short-term investments - other？ 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market？113 应收票据 notes receivable？ 1131 应收票据 notes receivable？ 1132 应收票据贴现 discounted notes receivable？ 1137 应收票据 -关系人 notes receivable - related parties？ 1138 其它应收票据 other notes receivable？ 1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable？114 应收帐款 accounts receivable？ 1141 应收帐款 accounts receivable？ 1142 应收分期帐款 installment accounts receivable？ 1147 应收帐款 -关系人 accounts receivable - related parties？ 1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable？118 其它应收款 other receivables？ 1181 应收出售远汇款 forward exchange contract receivable？ 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies？1183 买卖远汇折价 discount on forward ex-change contract？ 1184 应收收益 earned revenue receivable？ 1185 应收退税款 income tax refund receivable？ 1187 其它应收款 - 关系人 other receivables - related parties？ 1188 其它应收款 - 其它 other receivables - other？ 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables？121~122 存货 inventories？ 1211 商品存货 merchandise inventory？ 1212 寄销商品 consigned goods？ 1213 在途商品 goods in transit？ 1219 备抵存货跌价损失 allowance for reduction of inventory to market？ 1221 制成品 finished goods？ 1222 寄销制成品 consigned finished goods？
国际会计科目对照表(中英)
精心整理 ccount?帐户 Accounting?system?会计系统? American?Accounting?Association?美国会计协会? American?Institute?of?CPAs?美国注册会计师协会? Audit?External?users?外部使用者? Financial?accounting?财务会计? Financial?Accounting?Standards?Board?财务会计准则委员会? Financial?forecast?财务预测? Generally?accepted?accounting?principles?公认会计原则? General-purpose?information?通用目的信息 Government?Accounting?Office?政府会计办公室? ? Management?accounting?管理会计? Return?of?investment?投资回报? Return?on?investment?投资报酬? Securities?and?Exchange?Commission?证券交易委员会?
Statement?of?cash?flow?现金流量表? Statement?of?financial?position?财务状况表? Tax?accounting?税务会计? Accounting?equation?会计等式? Assets? Creditor? Deflation? Disclosure?批露? Expenses?费用? Financial?statement?财务报表? Financial?activities?筹资活动? Going-concern?assumption?持续经营假设Inflation?通货膨涨? Investing?activities?投资活动? Liabilities?负债? Solvency?清偿能力? Stable-dollar?assumption?稳定货币假设? Stockholders?股东? Stockholders?equity?股东权益?
中英文会计科目对照表
中英文会计科目对照表如下: 会计科目中英对照表会计科目 accounting subject 顺序号serial number 编号code number 会计科目名称accounting subject 会计科目适用范围accounting subject range of application 一、资产类 1 1001 库存现金 cash on hand 2 1002 银行存款 bank deposit 5 1015 其他货币资金 other monetary capital 9 1101 交易性金融资产 transaction monetary assets 11 1121 应收票据 notes receivable 12 1122 应收账款 Account receivable 13 1123 预付账款 account prepaid 14 1131 应收股利 dividend receivable 15 1132 应收利息 accrued interest receivable 21 1231 其他应收款 accounts receivable-others 22 1241 坏账准备 had debts reserve 28 1401 材料采购 procurement of materials 29 1402 在途物资 materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 commodity stocks 33 1407 发出商品 goods in transit 36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备 reserve against stock price declining 43 1501 待摊费用 fees to be apportioned 45 1521 持有至到期投资 hold investment due 46 1522 持有至到期投资减值准备 hold investment due reduction reserve
国际会计科目对照表中英
ccount?帐户 Accounting?system?会计系统? American?Accounting?Association?美国会计协会? American?Institute?of?CPAs?美国注册会计师协会? Audit?审计? Balance?sheet?资产负债表? Bookkeepking?簿记? Cash?flow?prospects?现金流量预测? Certificate?in?Internal?Auditing?内部审计证书? Certificate?in?Management?Accounting?管理会计证书? Certificate?Public?Accountant注册会计师? Cost?accounting?成本会计? External?users?外部使用者? Financial?accounting?财务会计? Financial?Accounting?Standards?Board?财务会计准则委员会? Financial?forecast?财务预测? Generally?accepted?accounting?princip les?公认会计原则? General-purpose?information?通用目的信息 Government?Accounting?Office?政府会计办公室? Income?statement?损益表? Institute?of?Internal?Auditors?内部审计师协会? Institute?of?Management?Accountants?管理会计师协会? Integrity?整合性? Internal?auditing?内部审计?
会计科目中英文对照cpa版
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Generallyacceptedaccountingprinciples公认会计原则 General-purpose information通用目的信息GovernmentAccountingOffice政府会计办公室 Income statement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会 Integrity整合性 Internal auditing内部审计 Internal control structure内部控制结构Internal Revenue Service国内收入署Internal users内部使用者 Management accounting管理会计Return of investment投资回报 Return on investment投资报酬SecuritiesandExchangeCommission证券交易委员会 Statement of cash flow现金流量表
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文档来源为:从网络收集整理.word版本可编辑.欢迎下载支持. 固定资产清理Fixed assets pending for disposal 生产性生物资产Bearer biological assets 油气资产Oil and gas assets 无形资产Intangible assets 开发支出Development costs 商誉Goodwill 长期待摊费用Long-term prepaid expenses 递延所得税资产Deferred tax assets 其他非流动资产Other non-current assets 非流动资产合计Total non-current assets 资产总计Total assets 负债及所有者权益Liabilities and owners’ equity 流动负债Current liabilities 短期借款Short-term borrowings 交易性金融负债Financial liabilities held for trading 应付票据Notes payable 应付账款Accounts payable 预收款项Advances from customers 应付职工薪酬Employee benefits payable 应交税费Taxes payable 应付利息Interest payable 应付股利Dividends payable 其他应收款Other payables
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